國際財務報導準則第17號「保險合約」之適用對壽險業影響之探討

國際財務報導準則第十七號(簡稱IFRS 17)將於2023年起生效，而主管機關為使國內保險業能夠順利接軌並降低一定程度之衝擊，決議延至2026年起適用。一旦IFRS 17生效，保險公司之負債將以公允價值計提，不再以鎖定利率之攤銷後成本評價。近20年來利率持續走低，壽險公司過去已鎖定之高預定利率，未來將改以現時利率衡量保險負債，若現行責任準備金提列不足，將造成負債缺口。本文首先將整理IFRS 17中有關具直接參與特性之保險合約、保險財務收益與費用及會計配比不當之相關規範；再以釋例分析之方式示範具直接參與特性之保險合約適用之變動收費法、保險財務收益與費用之認列與會計配比不當間之關係；並以議題探討之方式統整接軌IFRS 17壽險業將面臨的問題與挑戰，最後針對問題與挑戰給出結論與建議。

關鍵字

IFRS 17 ；具直接參與特性之保險合約；保險財務收益與費用；會計配比不當

並列摘要

International Financial Reporting Standards No. 17 (IFRS 17) will be applied from 2023. In order to smoothly integrate the domestic insurance industry with IFRS 17 and reduce the impact to a certain extent, the competent authority has decided to extend the application from 2026. Once IFRS 17 comes into effect, liabilities of insurers will be carried at fair value and will no longer be assessed at amortised cost on the basis of lock-in rates. In the past 20 years, domestic interest rates have continued declining. In the future, instead of locked high predetermined interest rate, life insurance companies will measure insurance liabilities based on current interest rate. If the Policy Reserve is insufficient currently, it would cause a debt gap in the future. This article will first organize the relevant regulations in IFRS 17 on “insurance contract with direct participation features”, “insurance finance income or expenses”and “accounting mismatch”; It then demonstrates the relationship between “Variable Fee Approach” which is applicable to “insurance contract with direct participation features”, the recognition of “insurance financial income and expenses” and “accounting mismatch” by way of example analysis; It also integrates the problems and challenges that the life insurance industry will face in accordance with IFRS 17 by way of topic discussion. Finally, it will be concluded with conclusions and suggestions for the problems and challenges faced by the life insurance industry in applying IFRS 17.

並列關鍵字

IFRS 17 ； Insurance contract with direct participation features ； Insurance financial income and expenses ； Accounting Mismatch

參考文獻

中文文獻

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Thorsten Hein，2022，IFRS 17 上路後，下一步該如何走？，https://www.sas.com/zh_tw/insights/articles/risk-fraud/after-ifrs17-started-what-is-the-next-step.html，擷取日期2022年5月19日。